Commissioner of Income Tax (Central) vs Sadi Ram Ganga Prasad (HUF)

R.K. Agrawal, J.—The Income Tax Appellate Tribunal, Allahabad has referred the following question of law u/s 256(1) of the Income Tax Act, 1961, hereinafter referred to as "the Act" for opinion to this Court:

Whether on the facts and in the circumstances of the case, the Hon''ble ITAT was justified in holding that a Public Charitable Trust could be created orally and no writing was necessary for creating such trust?

The present reference relates to the assessment years 1978-79, 1979-80 and 1980-81.

We have heard Sri R.K. Upadhyay, learned Counsel appearing for the revenue and Sri R.S. Agrawal, learned Counsel appearing for the respondent-assessee.

It has been pointed out by Sri R.K. Upadhyay that a similar question came up for consideration before this Hon''ble Court in ITR No. 127 of 1989, in which this court relying upon the decision in the case of Commissioner of Income Tax Vs. Dr. Miss Chandrakanta Rohatgi, , vide order dated 19-9-2006 upheld the order passed by the Tribunal and answered the question in the affirmative, i.e., in favour of the assessee and against the revenue.

Respectfully following the aforesaid decision, we uphold the order passed by the Tribunal and answer the question referred to us in the affirmative, i.e., in favour of the assessee and against the revenue.

There shall be no order as to costs.